Research On The Evaluation Index System Of Corporate Social Responsibility Based On Stakeholders

Our government, enterprises, media and the public have become increasingly concerned about the situation of corporate social responsibility, social responsibility to fulfill the good and bad has a major impact on the sustainable development of enterprises in the the enterprises increasingly competitive era. Evaluation of the economic efficiency of enterprises in China is now more mature, but the lack of effective evaluation of social responsibility, and therefore this article proceed from China’s actual situation, combined with the characteristics of the listed companies, built on the basis of the results of previous studies of corporate social responsibility evaluation system. Hope to provide some suggestions for now difficult to carry out social responsibility evaluation.In this paper, first of past research results are reviewed, including the theory of stakeholder theory, corporate social responsibility, stakeholder influence the theoretical basis of corporate social responsibility, and in the case of domestic scholars on the concept of social responsibility is not uniform, defined this community contains seven of the concept of responsibility, and social responsibility system, including shareholders, creditors, employees, consumers, suppliers, government and community responsibility of environmental resources, which is below evaluation system to build the theoretical basis.Secondly, in the second chapter of the literature review on the basis of the interests of the various stakeholders who demands a clear set of evaluation indicators, and these interest demands on these indicators were screened, and ultimately selected18evaluation.Finally, this paper built evaluation system Empirical Analysis of Shandong listed corporate social responsibility fulfillment to sort using factor analysis of these data, and its composite score and a factor score analysis obtained Shandong listed companies and social responsibility composite score ranking, and analysis from the point of view of the mean scores of these companies in different industries, different sizes, different nature, different levels of information disclosure score.In this paper, the definition of the scope of corporate social responsibility clear object of social responsibility. Second, the specific provisions of the scope of social responsibility, and some areas of certain trade-offs. Social Responsibility Evaluation in the "evaluation" problem. The stakeholders perspective to summarize the evaluation of the content of corporate social responsibility, mainly related to financial indicators, supplemented by non-financial indicators of corporate social responsibility index system to further build on this basis, the solution to the evaluation of the social responsibility how to evaluate the problem.